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2025-03-31-accounts

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Cockburnspath Allotment Association SCIO

SC048488

Receipts and Payments Accounts Receipts and Payments Accounts Receipts and Payments Accounts Receipts and Payments Accounts Receipts and Payments Accounts Receipts and Payments Accounts Receipts and Payments Accounts Receipts and Payments Accounts Receipts and Payments Accounts Receipts and Payments Accounts Receipts and Payments Accounts Receipts and Payments Accounts Receipts and Payments Accounts Receipts and Payments Accounts ments Accounts ments Accounts ments Accounts ments Accounts
Period start date Period start date Period end date Period end date
For the period
from		 Day
Month		 Year to Day
Month
Year
Monday 1 April 2024 Monday 1 April 2024 Monday 31 March 2025 Monday 31 March 2025 Monday 31 March 2025
Section A Statement of receipts and payments
Unrestricted
funds		 Restricted funds Expendable
endowment
funds		 Permanent
endowment
funds		 endowment Total funds
current period		 Total funds last
period		 Total funds last
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 614 614 614 614 614 614 614
Legacies - - - -
Grants 18 18,726 726 18 18,726 726
Receipts from fundraisingactivities 265 265 265 265 265 265 265
Gross tradingreceipts - - - -
Income from investments other than
land and buildings - - - -
Rents from land & buildings 745 745 745 745 745 745 745
Gross receipts from other charitable
activities - - - -
- - - -
A1 Sub total 1 1,624 624 18 18,726 726 - - - - - - 20 20,350 350 - - -
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
A2 Sub total -
-
-
Total receipts 1,624
18,726
-
~~— ~~		 -
-
~~= —~~		 -
-
~~—~~		 -
-
~~—~~		 ~~—~~ -
-
-
-
20,350
-
~~—~~
A3 Payments
Expenses for fundraising activities - - - -
Gross trading payments - - - -
Investment management costs - - - -
Payments relating directly to charitable
activities 6 6,777 777 17 17,390 390 24 24,167 167
Grants and donations - - - -
Governance costs: - - - -
Audit / independent examination - - - -
Preparation of annual accounts - - - -
Legal costs - - - -
Other - - - -
- - - -
- - - -
**A3 Sub total ** 6 6,777 777 17 17,390 390 - - - - - - 24 24,167 167 - - -
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
-
Purchase of investments
-
A4 Sub total -
-
-
-
-
-
Total payments 6,777
17,390
-
-
24,167
-
~~SSSSS~~
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year		 ( 5,153)
1,336
-
( 5,153)
1,336
-
~~———~~		 -
-		 -
-		 ( 3,817)
-
( 3,817)		 - -
-		 -
-		 -
-

Cockburnspath Allotment Association SCIO

SC048488

Section B Statement of balances

Categories
B1 Cash funds
B2 Investments
B3 Other assets
B4 Liabilities
B5 Contingent liabilities
Signed by one or two trustees on
behalf of all the trustees		 Details to nearest £
18,021
( 5,153)
12,868
-
Unrestricted
funds		 to nearest £
18,021
( 5,153)
12,868
-
Unrestricted
funds		 Restricted funds
to nearest £		 to nearest £
Expendable
endowment
funds		 to nearest £
Permanent
endowment
funds		 to nearest £
Total current
period		 to nearest £
-
-
Last year
to nearest £
-
Last year
to nearest £
-
Last year
to nearest £
-
Last year
to nearest £
-
Total last period
Date of
approval
Cash and bank balances at start of year 18,021 16,437 34,458
Surplus / (deficit) shown on receipts and
payments account		 ( 5,153) 1,336 ( 3,817)
-
-
Cash and bank balances at end of year
Details
(Agree balances with receipts and payments
account(s))		 12,868 17,773 - - 30,641 -
- - - -
Fund to which Fund to which asset belongs Market valuation
to nearest £
Details asset belongs Total
Cost (if available)
to nearest £		 - -
to nearest £
Current value (if
available)
Details Total
Fund to which l		 - - -
iability relates Amount due
to nearest £
Details Fund to which l Total
iability relates		 - -
to nearest £
Amount due
(estimate)
Signature
 Print Name Total - -

2024-25 Annual Accounts.xlsx / Statement of balances

1

December 2007

Cockburnspath Allotment Association SCIO

SC048488

Section C Notes to the Accounts

C1 Nature and purpose of Development of the site continues to provide allotments and a community garden. A composting toilet has funds (may be stated on been added to the site. analysis of funds worksheets) The first year of the services of a Community Gardener (two years planned) was very successful in assisting with site development.

A grant was secured for the purchase of a second Polycrub to be installed on the site in the coming year together with money for improving paths. A smaller grant was awarded for a project with the local school.

Individual / Number of grants £ institution made

C2 Grants

Total -

C3a Trustee remuneration

If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)

£

Authority under which paid

C3b Trustee remuneration - details

C4a Trustee expenses

If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)

£
Nature of relationship
Nature of transaction
Number of
trustees
Transaction
amount (£)
Balance
outstanding at
period end (£)		 £
Nature of relationship
Nature of transaction
Number of
trustees
Transaction
amount (£)
Balance
outstanding at
period end (£)		 £
Nature of relationship
Nature of transaction
Number of
trustees
Transaction
amount (£)
Balance
outstanding at
period end (£)

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

C6 Other information

2024-25 Annual Accounts.xlsx / Notes

1

December 2007

APPENDIX 2

Cockburnspath Allotment Association SCIO

SC048488

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
to nearest £
Unrestricted
funds		 Restricted funds
to nearest £		 to nearest £
Expendable
endowment
funds		 to nearest £
Permanent
endowment
funds		 to nearest £
Total current
period		 Total last period
to nearest £
Open Day donations 396 396
Teas and Tours Day donations 118 118
Wardell Armstrong 100 100
-
Total
2 Grants		 614 - - - 614 -
-
to nearest £
Unrestricted
funds
Marshall Brown Fund 225
Community Benefit Fund 425
Foundation Scotland 18,076
Total - 18,726
-

3 Gross receipts from other charitable activities

to nearest £
Unrestricted
funds		 Restricted funds
to nearest £		 to nearest £
Expendable
endowment
funds		 to nearest £
Permanent
endowment
funds		 to nearest £
Total current
period		 Total last period
to nearest £
-
-
-
-
-
-
-
-
Total - - - - - -
- - - - - -

4 Payments relating directly to charitable activities

to nearest £
Unrestricted
funds		 Restricted funds
to nearest £		 to nearest £
Expendable
endowment
funds		 to nearest £
Permanent
endowment
funds		 to nearest £
Total current
period		 Total last period
to nearest £
Site development 5,142 5,142
Events 1,635 225 1,860
Gardener Services 7,920 7,920
Schools Liaison 119 119
Composting project 704 704
Polycrub purchase 8,422 8,422
-
-
-
-
-
Total 6,777 17,390 - - 24,167 -
- - - - - -

2024-25 Annual Accounts.xlsxAdditional notes (1)

December 2007

APPENDIX 2

Cockburnspath Allotment Association SCIO

SC048488

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts Unrestricted
fund 1 - enter
name of fund
below		 Unrestricted
fund 2 - enter
name of fund
below		 Unrestricted
fund 3 - enter
name of fund
below		 Unrestricted
fund 4 - enter
name of fund
below		 Total
unrestricted
funds		 Total
unrestricted
funds last period
Donations 614 614
Legacies -
Grants -
Receipts from fundraisingactivities 265 265
Gross tradingreceipts -
Income from investments other than land and buildings -
Rents from land & buildings 745 745
Gross receipts from other charitable activities -
Sub total
Receipts from asset & investment sales		 1,624 - - - 1,624 -
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments		 - - - - - -
1,624 - - - 1,624 -
-
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities 6,777 6,777
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements		 6,777 - - - 6,777 -
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 - - - - - -
-
6,777 - - - 6,777 -
-
( 5,153) - - - ( 5,153) -
-
( 5,153) - - - ( 5,153) -
-
Nature andpurpose of funds

2024-25 Annual Accounts.xlsxAdditional notes (2)

December 2007

APPENDIX 2

Cockburnspath Allotment Association SCIO

SC048488

Additional analysis (3)

6 Breakdown of restricted funds
Receipts		 Restricted fund
1 - enter name of
fund below
Marshall Brown
Fund		 Restricted fund
2 - enter name of
fund below
Community
Benefit Fund		 Restricted fund
3 - enter name of
fund below
Foundation
Scotland		 Restricted fund
4 - enter name of
fund below		 Total restricted
funds		 Total restricted
funds last
period
Donations -
Legacies -
Grants 225 425 18,076 18,726 16,437
Receipts from fundraisingactivities -
Gross tradingreceipts -
Income from investments other than land and buildings -
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total
Receipts from asset & investment sales		 225 425 18,076 - 18,726 16,437
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments		 - - - - - -
225 425 18,076 - 18,726 16,437
-
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities 225 119 17,046 17,390 8,624
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements		 225 119 17,046 - 17,390 8,624
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 - - - - - -
-
225 119 17,046 - 17,390 8,624
-
- 306 1,030 - 1,336 7,813
-
- 306 1,030 - 1,336 7,813
-

Nature and purpose of funds

The Foundation Scotland Grant is for the purchase of a second Polycrub to be installed in the coming year together with improvements to the paths. The first year (of two) of the Community Gardener services has been completed.

2024-25 Annual Accounts.xlsxAdditional notes (3)

December 2007

APPENDIX 3 OSCR kottish Chatity Regulator Independent examiner's report on the accounts Report to the Cherty name trusteoslmembers of Cockburnspath Allotment Association SCIO Registered charity sc048488 number On the account6 of the charity for the period Period start dat8 Month Period 8nd date Year D8y Month Yéar | 01 04 2024 to 31 03 | 2025 Set out on pages Iram&mbgrto Include Ihe pa9e mbets of addrfiond sheets Respective responsibilities of tru8tees and examlner The charity's truste8s are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounls (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requir8ment of Regulatlon 10(1 } {d) of the Accounts Regulations does not apply. It is my responsibility to examin8 the accounts as required under section 44(1 > (c) of the Act and to state wheth8r particular matters have come to my attention. Basis of Independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner's statement Regulations. An examlnation includes a review of the accounting r8cords kepl by Ihe charity and a comparlson of the accounls presented with those records. It also includes conslderation of any unusual items or disclosures in the accounts and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would b8 required in an audit arbd, consequently, I do not express an audit opinion on the view given by the accounts. Independent examlner's In the course of my examination. no matter has come to my attentionl•lh•F4 statement which gives me reasonable cause to believa that in any material respect the requirements., to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts whlch accord wilh the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or to which. in my opinion, attentlon should be drawn In order to enable a proper understandin of the accounts to be reached. Signed: Narne: Relevant professional quallflcatlon{$) or body {rf any). Address: 'Please delete the words in the brackets if thay do not apply. 11 the words do apply, Set out those mallers which hav8 corne lo your attention the following p8ge.

APPENDIX 3 Disclosure section Only compSete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose